Restructuring and Related Charges

Following is a summary of the Company’s restructuring and related charges (in thousands):



	Three months ended					Six months ended
	February 28, 2019			February 28, 2018		February 28, 2019			February 28, 2018
Employee severance and benefit costs	$	3,768		$	2,012	$	8,947		$	5,989
Lease costs	—			7		9			7
Asset write-off costs	(3,396		)	2,451		(3,212		)	9,263
Other related costs	445			957		1,098			1,556
Total restructuring and related charges⁽¹⁾	$	817		$	5,427	$	6,842		$	16,815

⁽¹⁾

Includes $0.3 million and $2.1 million recorded in the EMS segment and $0.5 million and $3.3 million recorded in the DMS segment for the three months ended February 28, 2019 and 2018, respectively. Includes $4.7 million and $8.0 million recorded in the EMS segment, $2.1 million and $7.9 million recorded to the DMS segment and $0.0 million and $0.9 million of non-allocated charges for the six months ended February 28, 2019 and 2018, respectively. Except for asset write-off costs, all restructuring and related charges are cash costs.

2017 Restructuring Plan

On September 15, 2016, the Company’s Board of Directors formally approved a restructuring plan to better align the Company’s global capacity and administrative support infrastructure to further optimize organizational effectiveness. This action includes headcount reductions across the Company’s selling, general and administrative cost base and capacity realignment in higher cost locations (the “2017 Restructuring Plan”).

Upon completion of the 2017 Restructuring Plan, the Company expects to recognize approximately $195.0 million in restructuring and other related costs. The Company has incurred $187.1 million in costs-to-date as of February 28, 2019.

The table below summarizes the Company’s liability activity, primarily associated with the 2017 Restructuring Plan

(in thousands):



	Employee Severance and Benefit Costs			Lease Costs			Asset Write-off Costs			Other Related Costs			Total
Balance as of August 31, 2018	$	18,131		$	2,684		$	—		$	522		$	21,337
Restructuring related charges	8,947			9			(3,212		)	1,098			6,842
Asset write-off charge and other non-cash activity	(240		)	—			3,212			(7		)	2,965
Cash payments	(17,804		)	(303		)	—			(1,160		)	(19,267		)
Balance as of February 28, 2019	$	9,034		$	2,390		$	—		$	453		$	11,877